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All Journal Jurnal Akuntansi Muhammadiyah JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Ekonomika Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Teknologi dan Informasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Competitive Jurnal Akuntansi dan Keuangan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis Jurnal Proaksi JAZ: Jurnal Akuntansi Unihaz Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Bina Akuntansi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Accounting Research Unit (ARU JOURNAL) Economic Reviews Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Community Services and Social Work Bulletin JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Economics and Social Sciences JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Jurnal Ekonomi Kreatif Indonesia Journal of Management, Economic, and Accounting SENMEA As-Syirkah: Islamic Economic & Financial Journal
Acep Suherman
Universitas Muhammadiyah Sukabumi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Other

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ANALISIS PRESISI MENGUNAKAN METODE ALTMAN DAN ZMIJEWSKI UNTUK MEMPREDIKSI TERJADINYA FINANCIAL DISTRESS Sukma, Melati; Suherman, Acep
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the accuracy of the bankruptcy method or financial difficulties using the Altman method, zmijewski. The variables used in this study are the Altman and zmijewski methods. This research was conducted using a qualitative method with a comparative approach. The population in this study is the financial statements of the 2016-2018 Cement sub-sector of cement companies and 36 financial statements are sampled. In this study sampling with saturated sampling technique. Data collection techniques are literature study and observation. The data analysis technique used is the data process. The results of this study indicate: the independent variable is the altman method, zmijewski while the dependent variable is financial distress. The results of this study indicate that the more precise method is the Zmijewski method
Systematic Literature Review of Entrepreneurial Orientation, Financial Literacy, Good Governance, and Digital Leadership in the Context of Organizational Performance Suherman, Acep; Agoes, Sukrisno; Ahmar, Nurmala
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2924

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to analyze the development of research related to entrepreneurial orientation, financial literacy, good governance, and digital leadership in the context of organizational performance during the period 2019–2024. The research method used is descriptive qualitative, involving the collection and analysis of 45 selected journals from databases such as Google Scholar, Scopus, and accredited journal websites. Key findings reveal that the four variables (entrepreneurial orientation, financial literacy, good governance, digital leadership) interact and significantly influence organizational performance, both directly and indirectly through mediation and moderation mechanisms. Furthermore, this study identifies that these themes remain relevant and widely researched, particularly in the contexts of education, MSMEs, and the public sector. Practical implications of this research emphasize the importance of implementing good governance principles, enhancing financial literacy, strengthening entrepreneurial orientation, and developing digital leadership to achieve superior and sustainable organizational performance This study successfully synthesizes and confirms the existence of dynamic and mutually reinforcing interactions among entrepreneurial orientation, financial literacy, good governance, and digital leadership in driving organizational performance. Furthermore, this article serves as a research roadmap for academics and practitioners seeking to understand the latest dynamics in the fields of digital leadership, governance, entrepreneurship, and financial literacy.
The Influence of Financial Literacy and Financial Inclusion on Investment Decisions in Generation Z in West Java Lusi Sawitri; Acep Suherman; Ade Sudarma
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3207

Abstract

In the current modern economic era, public awareness of long-term financial planning is increasing, including in terms of investment. Investment is the desire to utilize some of the existing funds or resources to make a profit in the future. However, when investing, there are still many investors who act irrationally and become victims of illegal investments. Therefore, it is important to understand the factors that influence investment decisions, especially among Generation Z. This study aims to analyze the influence of financial literacy and financial inclusion on investment decisions in Generation Z in West Java. This study uses a quantitative method with primary data collected through questionnaires. The research sample consisted of 146 Generation Z respondents in West Java, selected using the purposive sampling technique. Data analysis uses multiple linear regression using SPSS version 27 software. The results of this study show that partially financial literacy has a significant effect on the investment decisions of generation z in West Java; Financial inclusion has a significant effect on the investment decisions of generation z in West Java. Then simultaneously financial literacy and financial inclusion have a significant effect on the investment decisions of generation z in West Java. The determination coefficient in this study was 36.3% and the remaining 63.7% was influenced by other factors that were not studied in this study.   
Pengaruh Risiko Kredit Dan Kecukupan Modal Terhadap Likuiditas Suatu Perusahaan (Studi Kasus Di Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Adinda Siti Salsya Az-zahra; Acep Suherman; Tina Kartini
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 2 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i2.4379

Abstract

The Covid 19 pandemic has increased pressure on four sectors in Indonesia, including the financial sector such as Banking. The financial sector, especially the banking industry, has the responsibility to collect and redistribute these funds to the public. During the pandemic, banks had an impact on financial performance, especially non-performing loans and liquidity due to hampered credit disbursement. In order to increase economic growth again after the pandemic, it is important for banks to increase the amount of credit available. Of course, at this stage of recovery, banks also try to provide financial performance reports as best as possible by paying attention to the risks that may arise, sufficient capital to help the company's operations and manage its liquidity. This is because sufficient capital can help cover the risks that arise and allow banks to distribute more credit without hindering liquidity. Companies can look for credit risk values using NPL ratios, capital adequacy with CAR ratios, and liquidity using LDR ratios. NPLs can show a ratio indicator for companies to evaluate the potential for credit risk. In addition, the CAR ratio shows whether the bank has sufficient capital to meet its operational needs as well as bear the risk. Meanwhile, the LDR ratio is to maintain whether the company's liquidity level is still at the limit or safe area.
Implementasi Sistem Informasi Akuntansi Sango Dalam Meningkatkan Efektivitas Laporan Keuangan Pada Unit Bisnis UMMI: Implementasi Sistem Informasi Akuntansi Sango Dalam Meningkatkan Efektivitas Laporan Keuangan Pada Unit Bisnis UMMI Anya Adilla Sapitri; Acep Suherman
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 3 (2026): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i3.229

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi Sistem Informasi Akuntansi (SIA) SANGO dalam meningkatkan efektivitas laporan keuangan pada Unit Bisnis Universitas Muhammadiyah Sukabumi (UMMI). Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi terhadap tiga orang informan yang dipilih menggunakan teknik purposive sampling, yaitu pihak yang terlibat secara langsung dalam penggunaan sistem SANGO. Analisis data dilakukan menggunakan model analisis interaktif dengan bantuan perangkat lunak NVivo 12 Plus melalui proses pengkodean (coding) dan pengelompokan tema. Hasil penelitian menunjukkan bahwa implementasi SANGO telah mendukung proses pencatatan transaksi dan penyusunan laporan keuangan secara lebih terintegrasi, sistematis, dan efisien. Analisis NVivo mengidentifikasi tiga tema utama, yaitu implementasi SIA SANGO, efektivitas laporan keuangan, dan kendala penggunaan sistem. Sistem SANGO mampu menghasilkan laporan keuangan yang lebih terstruktur, tepat waktu, dan mudah diakses sehingga mendukung kebutuhan manajemen dalam pengelolaan keuangan dan pengambilan keputusan. Meskipun masih terdapat kendala berupa perbedaan tingkat pemahaman pengguna, kebutuhan pelatihan, dan hambatan teknis, secara umum implementasi SANGO memberikan kontribusi positif terhadap efektivitas pengelolaan laporan keuangan pada Unit Bisnis UMMI. ABSTRAK This study aims to analyze the implementation of the SANGO Accounting Information System (AIS) in improving the effectiveness of financial reporting at the Business Unit of Universitas Muhammadiyah Sukabumi (UMMI). The research employed a qualitative approach using a case study method. Data were collected through interviews, observations, and documentation involving three informants selected through purposive sampling, namely individuals directly involved in the use of the SANGO system. Data analysis was conducted using an interactive analysis model supported by NVivo 12 Plus software through coding and thematic categorization. The findings indicate that the implementation of SANGO has supported transaction recording and financial reporting processes in a more integrated, systematic, and efficient manner. NVivo analysis identified three main themes: SANGO AIS implementation, financial reporting effectiveness, and challenges in system usage. The SANGO system is capable of producing more structured, timely, and accessible financial reports, thereby supporting management needs in financial administration and decision-making processes. Although several obstacles remain, including differences in user understanding, the need for training, and technical constraints, the implementation of SANGO generally provides a positive contribution to the effectiveness of financial report management within the UMMI Business Unit
Co-Authors A.Gunawan Ade Sudarma Adinda Siti Salsya Az-zahra Agoes, Sukrisno Alamsyah , Sakti Amelisa Nurul Intan Andri Indrawan Anis Triani Anisa Agusti Annisa Albi Attahiriah Annisa Muhamad Anya Adilla Sapitri Apip Supiandi Argi Faisal ARI WAHYUDI Asep Achmad Rifa’i Asep Suryana Barokah, Nur Damayanti, Conny Dede Sulaeman Deri Firmansyah Deri Kurnia Saputra Desi Susilawati Dicky Prayudi Dina Cahyani Dwi Z, Aghnia Dwinanto Priyo Susetyo Eki Rahmattuwloh Elan Eriswanto Eris Darsawati Eva Marsusanti Evi Martaseli Fachry Abda El Rahman Fitri Sri Nuraeni Fuziawati, Ainda Hasna, Ishfa Naqiyyan Idang Nurodin Intan, Amelisa Nurul Iqbal Noor Iqbal Noor Irfan Sophan Himawan Irwan Tanu Kusnadi Kelvira Putri Ramdhany Kiki Nurohmah Lis Saumi Ramdhani Lusi Sawitri Marsela Marsela Maya Damayanti Mayulida, Seny Nadhifah, Ghina Fairuz Nadia Astuti Natalia, Delita Nurmala Ahmar Nursaadawiyah, Siti Halifah Nursaadawiyah Oktavia, Anzani Nur PUTRI WULANDARI Raharja, Anisa Dewi Rahayu, Devita Ramdhan Saepul Rohman, Ramdhan Saepul Ridwan, Nida Faradiba Risma Nurmilah Rohayati, Sari Rustandi, Handry Saputra, Yudis Febryan Saputri, Zia Rizki Sari, Rahayu Permata Satia Suhada, Satia Sinta Ayu Nurkarima Siti Nurhayati Sri Islami Rahayu Sri Rahayu Sudarma, Ade Sukma, Melati Sulaeman Sulaeman Suratman Suratman Suratno Suratno Suratno Suratno Susilawati Susilawati Tina Kartini Venita Sofiani Widarto Rachbini Widarto Rachbini Yunita, Nissa Zhafirah, Luthfiah